Unified Financial Reporting System for Not–for–Pro Profit Organizations – A Comprehensive Guide to Unifying GAAP, IRS form 990 & Financial Reports

Figures,Tables,Exhibits,and Worksheet.
<br />
<br /> Foreword.
<br />
<br /> Acknowledgments.
<br />
<br /> The Authors.
<br />
<br /> Technical Advisory Group.
<br />
<br /> Participating Organizations.
<br />
<br /> Introduction.
<br />
<br /> PART 1: INTRODUCTION, OVERVIEW, AND PERSPECTIVE.
<br />
<br /> 1 What Is a Not–for–Profit Organization?
<br />
<br /> 2 America s Not–for–Profit Sector.
<br />
<br /> 3 The Pivotal Role of IRS Form 990 in Financial Reporting.
<br />
<br /> 4 Information Technology and Financial Reporting.
<br />
<br /> PART 2: KEY BUILDING BLOCKS OF A UNIFIED FINANCIALREPORTING SYSTEM.
<br />
<br /> 5 Unified Chart of Accounts.
<br />
<br /> 6 Activity–Level Accounting and Reporting forRevenue and Expenses.
<br />
<br /> 7 Functionalized Trial Balance Report.
<br />
<br /> 8 Allocation of Expenses.
<br />
<br /> 9 Staff Time Recording and Reporting.
<br />
<br /> PART 3: UNIFIED INTERNAL AND EXTERNAL FINANCIALREPORTS ALIGNED WITH FORM.
<br />
<br /> 10 Financial Reports:Overview.
<br />
<br /> 11 GAAP Financial Statements.
<br />
<br /> 12 IRS Form 990 Financial Statements.
<br />
<br /> 13 Uniform Government Grant Reports.
<br />
<br /> 14 Corporate and Foundation Grant Budgeting and Reporting.
<br />
<br /> 15 Reporting to United Ways and Other Grant Makers.
<br />
<br /> 16 Financial Reporting for Internal Management Purposes.
<br />
<br /> Conclusion.
<br />
<br /> RESOURCESA IRS Form 990 and Schedule A for 1999.
<br />
<br /> B Content of Unified Chart of Accounts by Account Number.
<br />
<br /> C Cross–Referencing Your Not–for–Profit Organization s Chartof Accounts to the Unified Chart of Accounts:Cross–Reference Worksheet and Keyword Index.
<br />
<br /> D Examples of Employee Time Sheets.
<br />
<br /> E Summary of State Registration and Filing Requirements forNot–for–Profit Organizations.
<br />
<br /> F National Taxonomy of Exempt Entities:Activity Codes.
<br />
<br /> G Voluntary Standard–Setting and Evaluation Groups forNot–for–Profit Organizations.
<br />
<br /> H A Brief History of Financial Accounting andReporting Standards for Not–for–Profit Organizations.
<br />
<br /> I Accountability for Service Efforts and Accomplishments.
<br />
<br /> J Selected Form 990 and Management andTechnical Assistance Web Sites.
<br />
<br /> Notes.
<br />
<br /> Bibliography.
<br />
<br /> Index.